أثر البعد الاجتماعي لمحاسبة التنمية المستدامة في قياس كفاءة الأداء التشغيلي في الشركات الصناعية المدرجة في بورصة فلسطين للأوراق المالية

الملخص EN

This study aimed to find out the effect of the social dimension of sustainable development accounting in measuring the efficiency of the operational performance in the industrial companies listed in the Palestine Stock Exchange .

To achieve the objectives of the study , all industrial companies listed on the Palestine Stock Exchange were selected as a society for study, also a sample consisting of 11 companies was selected , and the performance was measured by the net profit figure based on the published financial reports.

The social dimension was measured through a questionnaire designed for the purpose of the study , it contained 18 paragraphs, through 3 axes (relationship with the local community, relationship with customers and relationship with human resources) and 44 questionnares were allocated for analysis , then the SPSS statistical packages program was used to empty the data , and the necessary tests were conducted .

The study concluded that there is a positive relationship between the social dimension and the efficiency of operational performance when companies contribute to financial and non-financial donations spent on social dimensions , Also the study recommended the necessity of enacting laws and legislations that oblige institutions to assume their responsibilities in a binding manner towards society .